Regulations Governing the Management of Import/Export Clearance for Transportation means｜第 29 條｜關務｜Regulation｜In Force
第 二 章/第 二 節｜財政部｜v1.0
Last Amended: 2023-05-22
The responsible person of a transportation mean or the carrier shall produce a detailed report on any short-discharged or over-discharged from the transportation mean that carries import cargo to the Customs. However, if the said cargo is delivered by express delivery or consolidated containers and listed on the house manifest of forwarder, Regulations Governing the Customs Management of Freight Forwarders shall prevail. Unless there is an approval from the Customs, the deadline to produce the said report is as below: 1. For sea shipping container (cargo): (1) where the discharged cargo is stored at the facility supervised by the Customs: a. For containerized cargo: within 3 days from the date following the date of the goods been discharged from the container. b. For full container and empty container prepared by the shipper: within 1 day from the date following the date of offloading finishes. c. For non-containerized cargo: within 7 days from the date next to the date of storing finishes. (2) For alongside delivery: a. For full container and empty container prepared by the shipper: within 1 day from the date following the date of offloading finishes. b. For non-containerized cargo: within 7 days from the date following the date of offloading finishes. (3) For express delivery cargo: within 1 day following the date of warehouse check- in. 2. For air shipping container (cargo): (1) For general cargo: within 3 days from the date following the date of warehouse check-in finishes. (2) For express delivery cargo: within 1 day from the date following the date of warehouse check-in finishes. (3) For cargo examined and released alongside an aircraft: When warehouse check-in finishes. Report of short-discharged or over-discharged at places supervised by the Customs shall be first submitted to the competent warehouse authority of the Customs for scrutinizing warehouse check-in data, and, if no error is found and attestation is granted, the said report should be submitted to the manifest authority of the Customs for acknowledgement. Revocation or correction, if needed, shall be filed within 3 days after the date following the date on which the said report of short-discharged or over-discharged has been submitted to the Customs. Over-discharged cargo to be returned or transshipped for export shall require approval from the Customs within the deadline provided by Paragraph 1 of Article 62 of the Customs Act, filed by the reporter, and filing transshipment application with the Customs for returned back to foreign country or transshipped for export by following the normal procedure for transshipment cargoes.